Class Budget and Taxation in the European Union

This Curricular Unit absorbs several themes. From the Constitution of the Portuguese Republic (Economic constitution), which identifies the framework of the Portuguese State budget and its financial framework. Expanding its scope, it enters the European Union by identifying the Public Finances of the EU and the development of each of its parts, with a focus on applicable principles and instruments of budgetary control by the Member States.

In EU taxation, indirect taxation and its harmonizing characteristics assume particular importance. Finally, the questions that arise with the globalization of the economy, since these students, along with European Studies, develop their knowledge in the area of ¿¿International Relations.

I - Introduction
1. Public Finance – concept. Public revenue and expenditure
2. State budget as a financial instrument

II – EU Budget
1. Main income and expenses
2. EU budget – characteristics, functions, principles and budgetary rules
3. European Court of Auditors

III – Influence of the DUE in the Portuguese legal and financial order
1. Stability and Growth
2. Instruments for controlling budgetary discipline by the Member States
IV - EU Taxation
1. Evolution of European fiscal integration
2. Direct and indirect taxation
The. Harmonization process and principles of the European VAT system
3. State aid of a fiscal nature

V – Internationalization, integration and economic and financial globalization
1. Internationalization of tax relations and foreign tax policy
2. Problems resulting from economic and financial globalization
3. Tax and Customs Authority in the management of the EU's external border

The (innovative) teaching methodologies consist of:
Exposition of the syllabus of the Curricular Unit, as well as presentation of themes by the teacher for analysis, interpretation and discussion in the classroom, in order to verify that the teachings transmitted and study are being well guided and implemented.
Assessment:
Continuous assessment has a weighting of 100%, divided into:
One (1) written test, with a weighting of 45%;
Presentation and discussion of group work of 2 students, on one of the themes of the Program, with a weighting of 45%,
The remaining 10% are based on participation and the quality of interventions in classes.
The final exam will be in accordance with the UL Assessment Regulations (100% grading).